lay $(62)$ brings a Form $1099-$R to his tax appointment. The form shows a code T in box $7.$ Which of the following must be determined during the tax interview?

Whether the account is the result of a rollover or conversion.

Whether the IRA is a spousal IRA.

If the distribution was directly transferred from one plan to another or to an IRA.

If the five$-$year holding period was met.